Will Your Super Be Hit by the New $3 Million Balance Tax? (August 25)

Relevant For:

High-net-worth individuals with total superannuation balances approaching or exceeding $3 million.

Key Points:

  • From 1 July 2025, an extra 15% tax may apply to “earnings” on the portion of your total super balance above $3 million.
  • Applies to all your super (across all funds, in accumulation and pension phases) if your balance exceeds the threshold.
  • “Earnings” are calculated using a set formula, which can include unrealised capital gains, not just actual income.
  • Tax is payable personally, but you can elect to pay from your super.
  • Planning ahead is crucial if assets are illiquid, as you may need external funds to cover the tax.

Full Article:

From 1 July 2025, the Federal Government plans to introduce a new tax targeting superannuation balances above $3 million.

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